Материал: Сборник текстов для чтения и заданий по английскому языку для студентов колледжа ИЭП ННГУ по направлению обучения 38.02.01 Экономика и бухгалтерский учет Практикум
Task 3. Explain the main duties of an accountant (auditor) to your partner. Which of them do you consider to be the most important?
Task 4. Speak about different kinds of accounting. Make up questions that you would like to ask an accountant about his/her job.
SECTION III
READING AND DISCUSSION
TEXT F. RECORD-KEEPING IN ACCOUNTING SYSTEMS
Task 1. Translate the following text into Russian.
Each business should have an accounting system best suited to its particular needs. The method used must provide the most effective means of recording and further work on.
Bookkeeping or record-keeping is the recording, tracking, measuring and summarizing, presenting and communicating of the monetary information used in the normal accounting system. Large organizations may employ many bookkeepers that use electronic and mechanical equipment for a large part of their work. Electronic and computerized systems have been developed. Each organization has its own bookkeeping requirements, but all systems operate on the same basic principles. Handwritten systems can be applied to the other bookkeeping systems. The bookkeepers themselves must be accurate, good at mats and meticulous, they must be careful to record each detail in its proper place. Only transactions, which can be measured in monetary terms, may be recorded. Financial information can be accurately provided only if there is a proper system of recording the transactions of the organization.
The first known business records appear about 3000 B.C. in Egypt. Peoples of the Middle East and Romans were prolific keepers of records. The results of farming harvests, transactions of merchants, results of tax collections were recorded by means of numbers. Originally, the records were handwritten in books.
Bookkeeping helps us to give a quick answer to the financial questions, such as:
-How much profit or loss has the business made for the year?
-How much equipment has the business received?
-How much does it owe to other people?
-How much cash is left in the cash drawer after a lot of transactions had taken place?
Task 2. Find sentences in the text with the following words and wordcombinations. Translate these sentences.
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to be suited; to be careful; to take place; by means of; to provide; requirements; loss; terms; to employ; handwritten; proper, harvest.
Task 3. Answer the following questions:
1.What kinds of accounting systems exist in modern bookkeeping?
2.Does an accounting system have to be suited to the needs of each business?
3.What is bookkeeping?
4.What equipment is used by bookkeepers in their work?
5.Do basic principles of bookkeeping vary with different kinds of organizations?
6.What bookkeeping systems have been developed?
7.What bookkeeping systems are applied?
8.What requirements should a bookkeeper meet?
9.In what case can financial information be provided without distortion?
10.When do first known business records appear?
11.What can you say about the first accounting records?
12.What does bookkeeping help us to do?
Task 4. Choose the paragraph about professional qualities of an accountant, discuss with your partner their importance for the work, and try to put them in the order of priority. Can you call some other strong points of an accountant?
Task 5. Choose the appropriate word to fill in the spaces:
1. |
Accounting system should be ________ to particular needs of a business |
||||
a) advised |
b) found |
c) suited |
d) prepared |
||
2. |
Bookkeeping is used in every ________ system. |
||||
a) normal |
b) business |
c) accounting |
d) large |
||
3. |
Large organizations can ________ many bookkeepers. |
||||
a) employ |
b) use c) fire d) hire |
|
|
||
4. |
Computerized systems has ________ . |
|
|||
a) develop |
b) developing |
c) developed |
d) been developing |
||
5. |
All systems operate on the same _________ principles. |
||||
a) important |
b) basic |
c) leading |
d) significant |
||
6. |
________ |
often are measured in monetary terms. |
|||
a) assets b) expenses c) transactions |
d) liabilities |
||||
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7. |
Financial information should be ________ provided by accountants. |
||
a) quickly |
b) monthly c) detailed |
d) accurately |
|
8. |
The business made a big _________ last year. |
||
a) profit |
b) loss c) equipment |
d) system |
|
Task 6. Complete the following sentences:
1.The first known……..
2.Each business should have ……
3.Record-keeping is …….
4.Bookkeepers use …….
5.Each organization has ……
6.Each system operates …….
7.The bookkeepers must be ……..
8.Bookkeeping gives …….
9.The business has got …….
10.It isn’t much cash ……
Task 7. Give Russian equivalents of the following phrases:
Best suited; particular needs; monetary terms; to be handwritten; to be typed; to be printed out; keepers of records; to track information; to operate on smth.; to employ smb.; by means of smth.
SPEECH PRACTICE
Task 1. Make up questions to which these sentences would be answers:
1.Yes, it is recording, measuring, summarizing, interpreting and communicating information.
2.Yes, it may have its own bookkeeping requirements, but all of them operate on the same basic principles.
3.They record results of tax collections, harvests, transactions of merchants.
4.It is a record of financial transactions concerning one item or a group of items.
5.No, each organization has its own bookkeeping requirements.
6.Yes, large organizations use electronic and computerized systems for a large part in their work.
7.No, the records were always handwritten in books.
8.Yes, it is recorded only in financial terms.
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9. Certainly, they should work very carefully while recording financial information.
Task 2. What can you say about the subjects of bookkeeping and accounting?
FROM TIME IMMEMORIAL…
THIRTY PIECES OF SILVER – ТРИДЦАТЬ СРЕБРЕНИКОВ
The phrase Thirty pieces of silver (a Judas kiss) comes from the Gospel story about the betrayal of Jesus by Judas, one of his disciples. Judas was the twelfth apostle. This treacherous action is explained by Judas' selfishness based on avarice.
The story runs as follows: Judas was present with the other apostles in the room of the Last Supper. But he had quitted the room before the other disciples left and hurried to the chief priests. He offered them his assistance in arresting his master without tumult, without anyone raising a cry. The chief priests eagerly agreed and promised Judas to pay him thirty pieces of silver. They went through the dark streets of Jerusalem. There was to be no mistake in the darkness. "Whomsoever I shall kiss", said Judas, "that same is Jesus". When they came up to the place in the garden where Jesus was standing, Judas ran to Jesus and kissed him. The guardsmen took Jesus and led him away.
When Judas realized that his master, whom he had betrayed, might die, he hurried back to the chief priests and offered to return the money, saying that he had betrayed an innocent man. But the priests only said: "What is that to us"? Then Judas flung the money down into the temple, went away and hanged himself. The priests could not take the money into the treasury because it was the price of blood, so they bought with it a field for a cemetery.
The expression thirty pieces of silver symbolizes a payment for an act of betrayal. The words a Judas kiss denote a treacherous action disguised as kindness.
Pronunciation and stress:
Jesus ['dʒI:zǝs], Judas ['dʒu:dǝs], Jerusalem [dʒǝ'ru:sǝlǝm], betrayal [bI'treIǝl], treacherous ['treʧǝrǝs], disciple [dI'saIpl], apostle [ǝ'p Ɔs l], tumult ['tjumult], priest [prI:st], innocent ['Inǝsǝnt], avarice ['ævǝrIs], cemetery ['semǝtrI], symbolize ['sImbǝlaIz], disguise
[dIs'gaIz].
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Составитель: Сергей Борисович Жулидов
Сборник текстов для чтения и заданий по английскому языку для студентов колледжа Института экономики и предпринимательства,
обучающихся по направлению подготовки 38.02.01 «Экономика и бухгалтерский учет»
Практикум
Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования
«Нижегородский государственный университет им. Н.И. Лобачевского» 603950, Нижний Новгород, пр. Гагарина, 23
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